The majority of G20 countries (15) have some kind of mandatory corporate reporting scheme in place that requires disclosure of climate change related information, such as greenhouse gas emissions, policies to reduce emissions, exposure to climate risks, etc. There are some commonalities between schemes, for example, they all require reporting of direct GHG emissions and some require reporting of emissions linked to energy consumption.

However, there are also significant differences on the quality and content of reported information. Examples include the way emissions are calculated, verification requirements and reporting platforms. This multiplicity of requirements poses challenges to reporting companies and users of the information, including investors and other stakeholders.